Did you see what happens when the Miami Heat get someone to knock down open shots from the arc? Did you see Game 6 of the NBA finals?

Now parlay that with this news from Brian Windhorst at ESPN.

According to multiple league sources, there is mutual interest between Allen and the Heat. The most the Heat can offer is a contract starting at $3 million per year, which is known as the “taxpayer’s mid-level.” Allen could get more elsewhere, but the Heat do offer an attractive portfolio that goes deeper than cash.

They offer a good shot at a ring. While the Miami market is not that big (14th biggest in NBA) the massive amount of national exposure the team gets can mean endorsement deals. Also, warm weather and no state tax.

The Heat have some luxury tax issues to figure out going forward — they are over the tax line and will be for a couple years. Once the new “repeater tax” kicks in starting in 2014 it is going to get prohibitive to keep adding players around them (the Heat’s tax could easily swell to north of $20 million, which is on top of the payroll). They will keep the big three together, they can amnesty Mike Miller (or hope he retires), but the fact is that even adding Ray Allen for $3 million could cost much more in tax.

But for now, it’s hard to see Pat Riley not making this move. If Allen is serious. He will have offers from the Clippers, Knicks, likely Bulls and Celtics, among others. He has options. But if he’s chasing a ring… is it much of a choice?